Export of clothing and textiles to the UK – high duty and labelling [2026]

The fashion industry has been strongly affected by Brexit. The reason? High basic duties. The standard WTO rate on clothing is 12%. This is very high compared to 0% or 2% in other sectors.

Fighting for 0% customs duty (Origin)

If you sew clothes in Poland from Polish/EU fabrics -> You have 0% (TCA). If you sew in Poland but from Chinese/Turkish fabrics -> You must check the origin rule.

• Usually required is "double transformation" (spinning + weaving) or value limit.
• Simply "sewing" from ready-made Chinese fabric may NOT be sufficient to obtain Polish origin. Then the UK client pays 12% duty.

Re-export of global brands

If you are a Nike/Adidas distributor and ship shoes from a Polish warehouse to the UK:

• These shoes are, for example, "Made in Vietnam".
• They do not gain EU origin by lying in a Polish warehouse.
• The UK client will pay full duty (unless the UK has an agreement with Vietnam, but this complicates clearance).

Labelling requirements

Clothing sold in the UK must have labels compliant with British law.

• Composition (in English).
• Country of origin (Made in...).
• Importer/distributor data in the UK (increasingly strict from 2025/2027).

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are European Commission, GOV.UK / HMRC.

Operational watch-outs

Most delays come from inconsistent data between the commercial invoice, packing list, tariff classification, reference numbers and transport assumptions. Before shipment release, confirm who is responsible for clearance, whether the data set is complete and when the declaration must be filed.

Documents and data to prepare

The minimum working pack worth preparing before speaking to customs support or filing a declaration includes:

• commercial invoice with a complete goods description
• packing list with quantities, weight and package count
• HS/CN code and origin information
• EORI number and the party responsible for the declaration

Practical notes for UK-PL operators

For regular flows, keep a stable data template: goods description, HS code, origin, Incoterms, carrier details and source documents. This shortens response time and reduces border corrections.

Official sources

• EU Commission (Customs procedures) — European Commission, 2026-03-04
• UK GOV (Importing into the UK) — GOV.UK / HMRC, 2026-03-04
• GOV.UK: Customs Declaration Service — GOV.UK / HMRC, 2026-03-04